Types

Art. 33.

(1)

Under the terms and conditions laid down in this Law, exempted supplies shall cover the supplies with the objects listed in Arts. 34 to 52.

(2)

Under the terms and conditions laid down in this Law, the following supplies shall also be exempted:

1. ²² Supplies with place of supply outside the territory of the country, except for export;
2. Supplies and activities performed beyond the framework of the independent economic activity;
3. ²³ The export of the goods or services listed in Arts. 36 - 52, except for the export of the locally manufactured goods under Art. 41;
4. Supplies of goods located at an entrepot warehouse under customs control, within the framework of the customs regime, provided that they do not leave the entrepot warehouse.